For returned merchandise in which receipts were previously reported on Form ST-1, Sales and Use Tax and E911 Surcharge Return, you can use Form ST-1, Schedule A — Deductions, Line 16 - Other, for the current reporting period to claim a refund. If that deduction will result in negative receipts or there are no receipts for the current reporting period, you will need to amend the return for the period in which the sale originally occurred by filing Form ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return. For information on due dates for Form ST-1-X, see the ST-1-X Instructions.
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You may access additional information by searching the entire Illinois Department of Revenue website.
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